- The Swedish Tax Court issued Advance Notice No. 32-23/I on the taxation of consultancy services provided by a partner to a limited partnership.
- The taxpayer, a company, sought clarification on whether it would be considered a taxable person providing services in the course of a taxable activity.
- The Tax Court clarified that the taxpayer would be considered a taxable person for the purpose of VAT.
- This determination was based on the mutual exchange of services between the taxpayer and the limited partnership.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.